Rules tightened on fixtures tax
Green, A.
Rules tightened on fixtures tax - 1996 - Property Week 56(9) 30 August 1996, 18(1) .
Rules for calculating capital allowances on fixtures in buildings have been revised restricting the amount claimable to the original cost and ensuring that only one allowance is ever given on the same fixture.
AVOIDANCE MEASURES
CAPITAL ALLOWANCES ACT 1990 S150
CAPITAL ALLOWANCES
FIXTURES
MELLUISH V BMI (NO 3)
PLANT AND MACHINERY
Rules tightened on fixtures tax - 1996 - Property Week 56(9) 30 August 1996, 18(1) .
Rules for calculating capital allowances on fixtures in buildings have been revised restricting the amount claimable to the original cost and ensuring that only one allowance is ever given on the same fixture.
AVOIDANCE MEASURES
CAPITAL ALLOWANCES ACT 1990 S150
CAPITAL ALLOWANCES
FIXTURES
MELLUISH V BMI (NO 3)
PLANT AND MACHINERY